The key factors considered in the operations calculation of a mobile app business plan include expenses tied to individual subscription tiers or products, cost of goods sold, packaging and shipping fees, and return costs. Marketing expenses per each subscription and product, sales costs such as transaction fees are also considered. Overhead costs like headcount expenses by role, salary, bonuses, payroll taxes, equipment costs, and amenities per head are calculated to find the total cost per employee. Company-specific overhead, which can be defined by their name, frequency, dollar per unit, and cost per month, is also a key factor.
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